Good question. My first impression of the ad was that Roku is "jokingly" mocking Glee fans for being "gay" in a pejorative sense. But maybe that's because I think Glee is annoying? Madeleine pointed out that the ad is confusing because it depends on the viewer's opinion on Glee and/or being gay; if you think the company is expressing that, as Madeleine said, "Glee has an openness that allows watchers to feel safe exploring their sexuality," it's not offensive. But if it's saying that liking Glee makes you gay, it's offensive indeed.